October 10, 2002
CLA-2-62:RR:NC:WA:357 I86310CATEGORY:CLASSIFICATIONTARIFF NO.:6110.30.3030; 6201.93.3000; 6201.93.3511
Ms. Dana L. Bounds
UPS Freight Services, Inc.
1600 Genessee, Suite 450
Kansas City, MO 64102RE: The tariff classification of a man’s jacket and vest set from Myanmar/Burma
Dear Ms. Bounds:
In your letter dated September 18, 2002, on behalf of Design Resources, Inc., you requested a classification ruling.
The sample submitted, style number 8446, “Bridgeport”, is a man’s jacket and vest set. The two piece set consists of a hip-length outer jacket and a hip-length inner vest, which can be zippered together along the front edges and buttoned together at the nape of the neck so as to be worn as one garment. Although the garments are worn together, each garment can also be worn separately and will be classified as a separate garment.
The outer jacket is constructed of a woven 100% nylon fabric which has a polyurethane coating for water resistance. The jacket is not lined in the body. The jacket is lined in the hood with a mesh 100% polyester fabric.
The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply.
The jacket has an integral hood with a drawcord tightening, a full front opening secured by a zipper closure and a secondary zipper for attaching the inner vest. The jacket also features two front pockets at the waist, long sleeves with elasticized cuffs and a drawcord tightening through the bottom hem. A button at the nape of the neck is used for attachment of the inner vest.
The inner vest is constructed of a 100% polyester finely knit fabric which is napped on the outer surface. The vest is sleeveless with oversized armholes, has a stand-up collar and a full front opening that is secured by a zipper closure. The vest features a vertical pocket with a zipper closure on the left chest and elasticized capping surrounding the armholes and at the bottom hem. A textile loop at the nape of the neck is used to attach the vest to the outer jacket
The sample is being returned to you as you have requested.
The outer jacket is eligible for classification as water resistant. If the jacket passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62, U.S. Note 2, then the applicable HTS subheading for the garment will be 6201.93.3000, which provides for other men's anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.2 percent ad valorem.
If the jacket does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6201.93.3511, which provides for other men's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 28.1 percent ad valorem.
The applicable subheading for the inner vest will be 6110.30.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: vests, other than sweater vests: men’s or boys’. The duty rate will be 32.4 percent ad valorem.
The jacket falls within textile category designation 634. The vest falls within textile category designation 659. Based upon international textile trade agreements products of Myanmar (Burma) are presently neither subject to quota restraints nor the requirement of a visa.
For your information merchandise from Myanmar/Burma must be marked for country of origin purposes with “Burma,” “Myanmar/Burma,” or “Burma/Myanmar,” to satisfy the requirements of 19 U.S.C. 1304.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist W. Raftery at 646-733-3047.
Sincerely,
Robert B. Swierupski
Director,